Biswakarma (Vishwa Karma - A God of Architecture) is referred to the old carpenter who came from nowhere and persuaded king Indradyumna to allow him to make the idol of Jagannath out of the "Daru" or sandalwood log. On the tenth day of complete isolation however at the behest of the queen Gundicha the doors are opened ajar and the half-made idols were found in the sanctum - sanctorium. From those days this festival is associated with installing the idol of Vishwakarma and worshipping him to protect the business interests and trading. The employee and the employer in factories and mills treat this day auspicious for their gainful association.

Vishwakarma is the presiding deity of all craftsmen and architects. Son of Brahma, he is the divine draftsman of the whole universe, and the official builder of all the gods' palaces. Vishwakarma is also the designer of all the flying chariots of the gods, and all their weapons.

The Mahabharata describes him as "The lord of the arts, executor of a thousand handicrafts, the carpenter of the gods, the most eminent of artisans, the fashioner of all ornaments. And a great and immortal god." He has four hands, wears a crown, loads of gold jewelry, and holds a water-pot, a book, a noose and craftsman's tools in his hands.

Vishwakarma is regarded as the main craftsman and architect of the Gods. Biswakarma is the son of Lord Brahma, the creator of the whole universe. Viswakarma is the official builder of all the gods' palaces. As per Hindu mythologies Vishwakarma is the designer of all the flying chariots of the gods and goddesses. He designed and made the weapons for them off too.

In the Mahabharata, the world’s biggest epic, he is described as "The lord of the arts, executor of a thousand handicrafts, the carpenter of the gods, the most eminent of artisans, the fashioner of all ornaments and a great and immortal god." There is a tradition of celebration of Biswakarma Pooja on the ninth day of Dashain festival, Navami in Nepal. As well, some celebrate Biswakarma Pooja on Dipawali too. It is a page of Lord of art, architecture or engineering, Lord Biswakarma. In a word it is a worship and tribute to all those who invented the technology. It is salutation to all who worked in the field of physics for the betterment of people. Lord Biswakarma has four hands, wears a crown, wears lots of gold jewelry, and holds a water-pot, a book, a noose and craftsman's tools in his hands. Hindus widely regard Bishwakarma as the god of architecture and engineering. Biswakarma Puja is regarded as “a resolution time for workers and craftsmen to increase productivity and gain divine inspiration for creating novel products”. The celebration generally is done within the factory premises or shop floor, office or workshop. All the machineries are worshipped along with the worship of Biswakarma. People worship their vehicle along with machinery.

Red and white cloth and holy treads are offered to machinery and vehicles. Picture of Biswakarma is taken out in procession in many parts of Nepal after the Puja is over. People install a picture of Lord Biswakarma at the corners of cross roads and put statues and idols of him in the corner of the street. Puja is also associated with the custom of flying kites. This occasion in a way also marks the start of the festive season that lasts till Diwali.

Hindu mythology is full of Vishwakarma’s many architectural wonders. Hindu mythology divides whole era of this earth in four guys (span of time), Staya Yug, Treta Yug, Dwapar Yug and Kali yuga.

He had built several towns and palaces for the gods. In Satya yuga, he built the Swarga Lok, (heaven), the abode of the gods and demigods where Lord Indra rules. Bishwakarma built the Lanka of Ravan in Treta yuga, the city of Dwarka in Dwapar yuga, and Hastinapur and Indraprastha in the Kali yuga.